Sani Inusa Milala, Khadijah Md Ariffin, Rozilah Kasim, Narimah Kasim, Azlina Md Yassin and Mohd Hafizal Ishak 2022. Geographic Location: A Value Variation Factors of Intangible Asset. International Journal of Scientific Research and Innovative Studies. 1, 2 (Sep. 2022), 71–79.